IN RE KAPLAN

BAP No. AZ-88-1738-RASME, Bankruptcy No. 86-4145 PHX SSC.

97 B.R. 572 (1989)

In re Gerold Allen KAPLAN Debtor. Gerold Allen KAPLAN, Appellant v. PRIMERIT BANK, formerly known as Nevada Savings and Loan Association, Successor in Interest to Union Savings and Loan Association, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided April 5, 1989.


Attorney(s) appearing for the Case

Allen L. Feinstein, Rawlins, Burrus Lewkowitz & Feinstein, Phoenix, Ariz., for appellant.

Beth J. Shapiro, Ridenour, Swenson, Cleere & Evans, Phoenix, Ariz., for appellee.

Before RUSSELL, ASHLAND and MEYERS, Bankruptcy Judges.


RUSSELL, Bankruptcy Judge:

OPINION

Debtor's amended Schedule B-4 listed the debtor's interest in his pension plan and asserted that the plan was not an asset of the estate pursuant to 11 U.S.C. § 541(c)(2). Judgment creditor PriMerit Bank objected to the debtor's claimed exemption. The bankruptcy court held that the assets in the pension plan were property of the estate and were not exempt under federal or state law. We AFFIRM.

FACTS

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